Starbucks Corporation provided the following transactions for the month of July 2024:

• Sold beverages and food for $20,000,000, receiving $15,000,000 in cash and the remainder on account.
• Purchased coffee beans worth $8,000,000 on credit.
• Paid $2,500,000 in cash for wages.
• Received $3,000,000 in cash from customers on account.
• Issued common stock for $5,000,000 in cash.

Prepare the general journal entries and create the trial balance as of July 31, 2024.